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有人说:审计监督与服务的关系是不易说圆的,还是不说为妙。我认为:越是难以说圆的,只有爱说才能说圆。审计监督与服务的关系,又是审计面临的“ABC”问题,若说不圆它,审计人员心里总不踏实,往往处于尴尬状态。目前,审计监督与服务的关系有三种观点:服务为主,监督为次;监督为主,服务为次;监督与服务并重。这三种观点实际上大同小异,都把监督与服务对立起来了。造成的原因大概主要是对服务缺乏深刻的认识。这三种观点里的“服务”,是很难开出一张具体的“服务项目清单”来的。显然这里说的服务是抽象的服务。抽象地说,审计要为四化、改革服务,这无疑是对的,没有那一个行业不是为四化、改革服务的。但是,我们的思想不能停留在抽象的服务上,有
Some people say: audit supervision and service is not easy to say the relationship between the round, or does not mean wonderful. I think: the more difficult to say round, only love can say round. Audit oversight and service relationship, but also the audit facing the “ABC” problem, if not round it, the auditors are always impractical, often in an awkward position. At present, there are three kinds of opinions on the relationship between audit supervision and service: service-oriented, supervision-oriented; supervision-oriented, service-oriented; supervision and service equal. These three views are in fact very much the same, putting the supervision and service in opposition. The main reason is mainly lack of understanding of the service. The “service” in these three views makes it hard to come up with a specific list of service items. Obviously the service here is an abstract service. To be more abstract, auditing should serve the four modernizations and reform. This is undoubtedly true. No one is not serving the four modernizations and reforming services. However, our thinking can not stay in the abstract service, there